DD PLAFONNAGE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DD PLAFONNAGE
Largest movements
- Cash -€11,510
down €11,510 (-94.7%), from €12,150 to €639
mainly Net result for the year (-€21,983) and Current portion of long-term debt (-€3,500)
- Receivables within one year -€6,412
down €6,412 (-19.9%), from €32,286 to €25,874
of which Trade receivables: -€9,927
- Tangible fixed assets -€1,805
down €1,805 (-35.6%), from €5,072 to €3,267
of which Plant, machinery and equipment: -€1,385
- Stocks and contracts +€832
new in 2025: €832
- Profit (loss) carried forward -€21,983
down €21,983 (-86.9%), from €25,296 to €3,313
- Tax, wage and social debts +€8,367
up €8,367 (+111%), from €7,542 to €15,909
of which Taxes: +€4,709
- Current portion of long-term debt -€3,500
no longer reported in 2025 (was €3,500)
- Trade debts -€1,821
down €1,821 (-26.0%), from €7,013 to €5,192
- Gross operating margin -€43,461
down €43,461, from €42,805 to -€655
- Staff costs +€12,313
new in 2025: €12,313
- Taxes -€7,890
no longer reported in 2025 (was €7,890)
- Other operating charges +€5,152
up €5,152 (+596%), from €864 to €6,016
- Financial charges -€1,225
down €1,225 (-50.6%), from €2,421 to €1,196
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,171 | €31,234 | -€18,936 | -37.7% |
| Fixed assets | 21/28 | €5,072 | €3,267 | -€1,805 | -35.6% |
| Tangible fixed assets | 22/27 | €5,072 | €3,267 | -€1,805 | -35.6% |
| Plant, machinery and equipment | 23 | €4,543 | €3,159 | -€1,385 | -30.5% |
| Furniture and vehicles | 24 | €528 | €108 | -€420 | -79.5% |
| Current assets | 29/58 | €45,099 | €27,968 | -€17,132 | -38.0% |
| Stocks and contracts in progress | 3 | - | €832 | +€832 | |
| Stocks | 30/36 | - | €832 | +€832 | |
| Amounts receivable within one year | 40/41 | €32,286 | €25,874 | -€6,412 | -19.9% |
| Trade receivables | 40 | €11,357 | €1,430 | -€9,927 | -87.4% |
| Other amounts receivable | 41 | €20,929 | €24,444 | +€3,515 | +16.8% |
| Cash at bank and in hand | 54/58 | €12,150 | €639 | -€11,510 | -94.7% |
| Deferred charges and accrued income | 490/1 | €663 | €622 | -€41 | -6.2% |
| Total equity and liabilities | 10/49 | €50,171 | €31,234 | -€18,936 | -37.7% |
| Equity | 10/15 | €32,116 | €10,133 | -€21,983 | -68.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,296 | €3,313 | -€21,983 | -86.9% |
| Amounts payable | 17/49 | €18,055 | €21,101 | +€3,046 | +16.9% |
| Amounts payable within one year | 42/48 | €18,055 | €21,101 | +€3,046 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €3,500 | - | -€3,500 | |
| Trade debts | 44 | €7,013 | €5,192 | -€1,821 | -26.0% |
| Suppliers | 440/4 | €7,013 | €5,192 | -€1,821 | -26.0% |
| Taxes, remuneration and social security | 45 | €7,542 | €15,909 | +€8,367 | +111% |
| Taxes | 450/3 | €6,140 | €10,849 | +€4,709 | +76.7% |
| Remuneration and social security | 454/9 | €1,401 | €5,060 | +€3,658 | +261% |
| Remuneration, social security and pensions | 62 | - | €12,313 | +€12,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,805 | +€390 | +27.6% |
| Other operating charges | 640/8 | €864 | €6,016 | +€5,152 | +596% |
| Gross operating margin | 9900 | €42,805 | -€655 | -€43,461 | |
| Operating profit (loss) | 9901 | €40,527 | -€20,789 | -€61,316 | |
| Financial income | 75/76B | €39 | €2 | -€36 | -94.5% |
| Recurring financial income | 75 | €39 | €2 | -€36 | -94.5% |
| Financial charges | 65/66B | €2,421 | €1,196 | -€1,225 | -50.6% |
| Recurring financial charges | 65 | €2,421 | €1,196 | -€1,225 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €38,145 | -€21,983 | -€60,128 | |
| Income taxes | 67/77 | €7,890 | - | -€7,890 | |
| Profit (loss) for the period | 9904 | €30,255 | -€21,983 | -€52,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,255 | -€21,983 | -€52,238 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.